We look at the division of 677332 by 926 
We're looking to find how many times 926 goes into 677332.

Moving on to step 1:
926 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 926

Moving on to step 2:
67 divided by 926 is 0 with a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Include the next digit (7) from the dividend after 67, then repeat: 677 / 926

Going ahead to step 3:
If we divide 677 by 926, we get 0 and a remainder of 677.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 677, we get 677.
Take the next digit (3) from the dividend and append it to 677, then repeat: 6773 / 926

Going ahead to step 4:
The number 926 fits into 6773 7 times, leaving a remainder of 291.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 6482 from 6773 to get 291.
Take the next digit (3) from the dividend and append it to 291, then repeat: 2913 / 926

On to step 5:
When dividing 2913 by 926, we get 3 with a remainder of 135.
The number 3 becomes the next digit in our result. 
Result so far: 73.0
Subtract 2778 from 2913 to get 135.
Fetch the next digit (2) from the dividend, attach it to 135 and continue: 1352 / 926

Step 6:
926 goes into 1352 1 times with a remainder of 426.
Use 1 as the next digit of our solution. 
Result so far: 731.0
Subtract 926 from 1352 to get 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Let's proceed to step 7:
If we divide 4260 by 926, we get 4 and a remainder of 556.
Put 4 as the next digit of the answer. 
Result so far: 731.4
Subtract 3704 from 4260 to get 556.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5560, and continue the process.

Moving on to step 8:
The number 926 fits into 5560 6 times, leaving a remainder of 4.
The next digit of our result is 6. 
Result so far: 731.46
The remainder is 4 after subtracting 5556 from 5560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
If we divide 40 by 926, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 731.46
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 10:
400 divided by 926 is 0 with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 731.46
Subtracting 0 from 400 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 731.46 with a remainder of 0.004.